1.audit 审计 Md1ePp]
2.attestation 鉴证 <8 25?W|
3.credibility 可信赖程度 /:aY)0F0<&
4.audit of financial statements 财务报表审计 Eg#WR&Uq"
5.agreed-upon procedures 执行商定程序 Fpy-? U
6.high levels of assurance 高水平保证 )Es|EPCx!
7.compilation 编制 e[L%M:e9U
8.reliability 可靠性 10e~Yc
9.relevance 相关性 Z[zRZ2'i5
10.professional skepticism 职业谨慎 A#Jx6T`a
11.objectivity 客观性 yK:b $S
12. professional competence 专业胜任能力 Qetyu hS~
13.Senior/CPA-in-charge 项目经理 ]
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14.audit engagement letter 业务约定书 kTs.ps8ei
15.recurring audit 连续审计 .L}k-8
16.the client 委托人
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17.change CPA 更换注册会计师 E(Y}*.\]#s
18.the existing CPA 现任注册会计师 *TP>)o
19.the successor CPA 后任注册会计师 >Y"Ru#J u9
20.the preceding CPA前任注册会计师 /~;om\7r
21.issue the audit report 出具审计报告 59M\uVWR
22.expert 专家 UB|}+WA
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23.the board of directors 董事会 5TS&NefM
24.knowledge of the entity‘ s business 了解被审计单位情况 xr1,D5
25.assess material misstatement risks评估重大错报风险 rl](0"Y0
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 aqN6.t
27.a general knowledge of —— 初步了解―――的情况 h_K!ch }
28.a more knowledge of—— 进一步了解的情况
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29.the prior year‘s working papers 以前年度工作底稿 @PyZ u7 '
30.minutes of meeting 会议纪要 zq a7!ky
31.business risks 经营风险 #hF(`oX}4K
32.appropriateness 适当性 &`Ek-b!7
33.accounting estimate 会计估计 vAjvW&'g
34.management representations 管理层声明 8(""ui 8
35.going concern assumption 持续经营假设 3/ 0E9'
36.audit plan 审计计划
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37.significant audit areas 重点审计领域 .V`N^ H:l
38.error 错误 X Mw*4j2E
39.fraud舞弊 {E$smX
40.modified or additional procedures 修改或追加审计程序 =/MA`>
41.misappropriation of assets 侵占资产 gX!-s*{E
42.transactions without substance 虚假交易 d \v1R-V
43.unusual pressures 异常压力 I7e.p m
44.the suspected noncompliance 涉嫌存在违法行为 c Mp#_\B
45.materialiy 重要性 /K\]z
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46.exceed the materiality level 超过重要性水平 0 p PSg9
47.approach the materiality level 接近重要性水平 n b}rfd.
48.an acceptably low level 可接受水平 7
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 gis;)al
50.misstatements or omissions 错报或漏报 zX}t1:nc
51.aggregate 总计 ~l"]J'jF"H
52.subsequent events 期后事项 b,uu dtlH
53.adjust the financial statements 调整财务报表 iq QT ^
54.perform additional audit procedures 实施追加的审计程序 o )AwM"
55.audit risk 审计风险 .$%p0Yx+
56.detection risk 检查风险 0jf6 z-4
57.inappropriate audit opinion 不适当的审计意见 d9#Vq=H /
58.material misstatement 重大的错报 fkBL`[v)4
59.tolerable misstatement 可容忍错报 2 }r=DAe0
60.the acceptable level of detection risk 可接受的检查风险
